Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 3 Simplified Imputation System
Part 2 Miscellaneous consequential and technical amendments
Income Tax Assessment Act 1936
55 Paragraph 365(3)(b)
Omit "frankable dividend, within the meaning of Part IIIAA, that has been franked in accordance with section 160AQF or 160AQFA", substitute "frankable distribution that has been franked in accordance with section 202-5 of the Income Tax Assessment Act 1997, or that has been franked with an exempting credit in accordance with section 208-60 of that Act".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
